Barger Company had the following information at December 31: Finished goods inventory, january 1 $60,000 Finished goods inventory, december 31 84,000 If the cost of goods manufactured during the year amounted to $1,330,000 and annual sales were $1,996,000, how much is the amount of gross profit for the year? a. $666,000 b. $606,000 c. $1,306,000 d. $690,000